“…1 WLR 231 at 236 C-G. Furthermore, the principle of fiscal neutrality required the Court to interpret Note 1(a) so that like supplies are treated alike, citing Case C-174/11 Finanzamt Steglitz v Zimmerman [2016] STC 2104 at [48] and [59].…”
“…Thirdly, the expression “organisations recognised as charitable” does not exclude private profit-making entities: Kingscrest at [47]; and Case C-174/11 Finanzamt Steglitz v Zimmerman [EU:C:2012:716] at [57].…”